Want to know more
Enter the details and we'll call you soon

Name :

Company Name :

City :

Mobile No. :

Email id :

  

Thank you for your details



Our Executive will reach you shortly.

Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
 
Skip Navigation Links

New Lease accounting Standard IFRS 16/ Ind AS 116

May 7, 2019[2019] 105 taxmann.com 61 (Article)
540 Views
The new lease accounting standard IFRS 16/Ind AS 116 attempts to bring leasehold assets held under operating lease on balance sheet except assets under short or low value leases. This is in conformity to the concept of asset defined in the Conceptual Framework. It also rationalizes the process of identifying lease since IFRIC 4 was considered to be one of the stumbling blocks in IFRS adoption/ convergence in various countries and also integrates other interpretations
read more

taxmann.com
Payment
Best view in 1140 x 768